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City of Norwich - Capital Planning (2019M-88)
… Determine whether City officials are properly planning for capital needs. Key Findings Officials did not develop a … Determine whether City officials are properly planning for capital needs …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Southwestern Central School District – Claims Processing (2016M-356)
… The Southwestern Central School District is located in the Towns of Busti, Ellicott and Harmony in Chautauqua County. The District, which operates three … purposes. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Whitesboro Central School District – Claims Auditing (2016M-115)
… The Whitesboro Central School District is located in the Towns of Whitestown, Deerfield, Marcy and Trenton in Oneida County and the Town of Schuyler in Herkimer County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… Authority’s controls over the issuing of and accounting for water and sewer bond proceeds for the period of June 1, 2008 through May 31, 2013. … and related expenditures were appropriately accounted for. Key Recommendations No recommendations were included in …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Oneonta City School District – Payroll (2017M-202)
… Background The Oneonta City School District is located in the City of Oneonta, Town of Oneonta and portions of the Towns of Laurens, Milford, Maryland and Davenport in Otsego and Delaware Counties. The District, which has … accurately paid and provided benefits to employees in accordance with Board-approved contracts. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Lake Pleasant Central School District – Payroll (2016M-8)
… calculation of its employees’ wages and salaries for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total $5 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The District, which has …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-2972015 Financial Condition Report – 2015 Financial Condition Report
… to present the State of New York's Financial Condition Report for the fiscal year ended March 31, 2015. After … resources from financial settlements. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2015-fcrCentereach Fire District – Procurement (2016M-342)
… of the State, distinct and separate from the Town of Brookhaven in Suffolk County. The District provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Unified Court System Bulletin No. UCS-94
… Purpose To notify agencies of the new Deduction Code 436, PC Courts Universal Life. … Court Administration, OSC established a new Deduction Code to be used for voluntary participation in a universal life … To notify agencies of the new Deduction Code 436 PC Courts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-94-new-deduction-code-certain-employees-unified-court-systemState Agencies Bulletin No. 337
… be paid on Tuesday December 31, 2002 due to the New Year holiday, creating a 27th paycheck. As the check date is in the 2002 calendar year, the applicable wage and tax information will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/337-december-31-2002-paychecksRetirement System Membership – State University Police Plan
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members … Plan Coverage If you become employed as a university police officer, appointed by the State University of New York …
https://www.osc.ny.gov/retirement/publications/1823/retirement-system-membershipVerify Your Unclaimed Funds Check
… If you received a letter from the Comptroller’s Office of Unclaimed Funds, a check for your lost money will arrive … days! When it arrives, cash it to prevent it from becoming unclaimed funds again in the future. What Does the Check Look … Verify Your Check Each check sent from the Office of the Unclaimed Funds includes a unique Claim ID. You can use this …
https://www.osc.ny.gov/unclaimed-funds/verifyTerms of Service
… security requirements may result in suspended access or revocation of access rights. Additionally, where …
https://www.osc.ny.gov/online-services/terms-serviceOpinion 88-27
… of paid fire department) GENERAL MUNICIPAL LAW, §207-a: A village which has terminated its paid fire department is still obligated to pay a village firefighter, who was … his full salary under this statute unless there is a voluntary agreement to the contrary. You ask if a …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 2002-6
… at request of adjacent property owners based solely on highway failing to meet qualifications for designation as seasonal limited use highway) -- Seasonal Limited Use Highway (effect of existing residences occupied for part of … Whether the highway may be so designated if there is sporadic usage …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… the agency’s responsibility to request to establish a bank account. Each agency must obtain authorization from the OSC … Cash Management Unit (BSAO CMU) to establish a new bank account through a request in writing. Upon receipt of the agency's formal request for a bank account, OSC will evaluate the request to determine if the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsDiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… is not doing enough to protect construction workers on building sites, according to an audit released by New York … has the obligation to make sure that contractors and building owners address safety and building code issues timely. It should make the necessary …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyState Agencies Bulletin No. 1474
… Purpose To inform agencies of OSC’s automatic processing of the … (DMNA) Deficit Reduction Plan (DRP) created pursuant to Section 7 Part A of Chapter 491 of the Laws of 2011 and … actual deficit reduction plan reductions will be repaid to the employee in equal biweekly installments over 39 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1474-repayment-civil-service-employees-association-csea-administrationState Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. South Hornell Fire Protection Company, Inc. – Disbursements … 2019 through 2024 annual financial reports with DiNapoli’s office, as required by law. Cicero Volunteer Fire Department … Town of Clermont – Transparency of Fiscal Activities (Columbia County) Although the board conducted an audit of …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1